What Makes a Great Government Audit Reviewer

You can have smart staff, clear documentation, and solid audit programs—but if your review process is inconsistent, rushed, or unclear, audit quality suffers.

Great reviewers don’t just catch mistakes. They build confidence. They protect quality. They elevate your entire audit process.

And in the world of governmental audits—where compliance risk is higher, deadlines are tighter, and workpapers are more complex—reviewers matter more than ever.

So what makes someone a great government audit reviewer? Let’s break it down.

1. They Know What to Check—And What to Let Go

Government audits come with a lot of documentation. But not every comment or question needs to go back to staff. Great reviewers prioritize material issues, clarity, and consistency—not perfection.

✅ Great reviewers:

• Focus on risk areas first (federal programs, fund balances, debt, etc.)

• Distinguish between formatting issues and substantive issues

• Resist the urge to “re-do” staff work unnecessarily

• Use review notes to teach, not just fix

They’re efficient, not nitpicky—and their feedback helps staff grow.

2. They Understand the Government Context

Reviewing a school district audit isn’t the same as reviewing a for-profit or nonprofit engagement. Great reviewers understand:

• Fund accounting

• Modified accrual vs. full accrual

• GASB financial statements

• SEFA preparation and Uniform Guidance

• Common disclosure expectations

Without this context, reviewers either miss key issues—or get bogged down in the wrong ones.

3. They Know the File Structure and Audit Flow

Great reviewers know where to find things. They understand your firm’s:

• Folder structure

• Naming conventions

• Review checklists

• Signoff process

When the structure is clear and consistent, reviewers spend less time navigating—and more time focusing on what matters.

4. They Leave Clear, Constructive Notes

A great reviewer doesn’t leave vague comments like “fix this” or “doesn’t look right.” They explain the issue, reference the source, and, when needed, guide the preparer toward the right solution.

✅ Strong review notes include:

• What’s wrong

• Why it matters

• Where to fix it

• How to prevent it next time

The best reviewers teach through their notes—so next year’s file is better than the last.

5. They Keep the Audit Moving

Reviewers often become bottlenecks. Not because they mean to—but because they’re overloaded, distracted, or unsure how to review efficiently.

Great reviewers are timely, proactive, and realistic about their role.

✅ They:

• Set deadlines for review and stick to them

• Batch their review time to reduce interruptions

• Flag issues early instead of waiting for final fieldwork

• Communicate directly when something is unclear

They protect the schedule—not just the file.

6. They Balance Quality with Scalability

A great reviewer supports the firm’s growth—not just the technical quality. They help standardize templates, refine checklists, and coach staff to reduce rework over time.

They’re not just fixing—they’re improving the system.

How to Build Great Reviewers in Your Firm

You don’t need to wait until someone has 10 years of experience. You can start building great reviewers now with:

✅ Systems That Support Review:

• Standardized folders and file names

• Templates with built-in tie-outs and prep guidance

• A review checklist that’s consistent and focused

✅ Training and Feedback:

• Share examples of strong vs. weak review notes

• Encourage debriefs after each audit

• Give reviewers feedback on their feedback

Final Thoughts: A Great Reviewer Is a Growth Multiplier

Government audits are complex—but they don’t have to be chaotic.

When your reviewers are confident, consistent, and focused on what matters, you create audits that are:

✅ Higher quality
✅ Easier to finish
✅ Easier to train for
✅ Easier to pass through peer review

Want to grow your firm without working more hours?
Start by building better reviewers.

They’re not just cleaning up the file.
They’re protecting your reputation—and shaping your future team.